Tax Review: Capital Gains, Losses in Income Taxation

Executive SummaryA change in the law to permit the taxation of capital gains on a sliding scale would, says Dr. Smith in this essay, “reduce the tax pressure to consume national capital and to freeze investment portfolios.”

Visualizing the Static Impact of the Tax Cuts and Jobs Act on 25,000 Taxpayers

Senate Tax Reform Bill Restricts Choice of Which Shares to Sell First

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